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2017 (8) TMI 1451 - HC - VAT and Sales TaxSuo-moto revision - Reopening of assessment - reopening of assessment on the ground of short levy of Tax on Aluminium Composite Panel, which was liable to be taxed under residuary entry @ 12.5% - Is the order passed by the Dy. Commissioner of Commercial Tax Appeal amenable to suo-motu revision by the Additional Commercial Commissioner under Section 47 (2) of the M.P. VAT Act? Held that:- Bare perusal of provisions of the act would reveal that Section 3 deals with appointment of the Commissioner and officers to assist him as taxing authority. Prior to M.P. VAT (Amendment) Act, 2006, clause (b) of Section 3 dealt with the Dy. Commissioner of Commercial Tax (Appeal) as one of the Officer to assist the Commissioner, but after the amendment, it ceased to exist in Section 3 of the Act - Simultaneously, Section 3A was inserted in the Statute to provide for appointment of Appellate Authority by the State Government not below the rank of Deputy Commissioner of Commercial Tax. Thus, the order passed by the Dy. Commissioner of Commercial Tax (Appeal) is final and is not amenable to suo-motu revisional powers conferred by Section 47 of the Act. Petition allowed - decided in favor of petitioner.
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